TMI Blog2022 (9) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority on 06.04.2015. Merely because the appellant had mentioned the date of receipt of the order in Form C.A.1 as 09.03.2015, the Commissioner (Appeals) has blindly accepted this date for computing the period of limitation. When it is obvious that the date mentioned in Form C.A.1 is an inadvertent error, the Commissioner (Appeals) ought to have considered the argument put forward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Member (Judicial) Shri O.P. Khanduja, Advocate - For the Appellant Shri R. Rajaraman, Assistant Commissioner (AR) - For the Respondent ORDER After allowing the EH petition filed by the appellant, with consent of both sides, the appeal is taken up for hearing as the issue involved is only whether appeal filed by the appellant before the Commissioner (Appeals) is time-barred. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of the impugned order in Form C.A.1 as 09.03.2015. Ld. Counsel submitted that when the Order-in-Original was signed only on 06.04.2015, there is no possibility of the appellant receiving the order on 09.03.2015 which was only an inadvertent mistake in mentioning the date of receipt of order in Form C.A.1. The Commissioner (Appeals) ought to have considered the said fact and heard the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form C.A.1 as 09.03.2015, the Commissioner (Appeals) has blindly accepted this date for computing the period of limitation. When it is obvious that the date mentioned in Form C.A.1 is an inadvertent error, the Commissioner (Appeals) ought to have considered the argument put forward by the appellant with regard to the error committed by them. 6. On perusal of the records, I am convinced that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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